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Badrud Tamam
Jurusan Pendidikan Guru Sekolah Dasar, Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : Research Horizon

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The Effect of Transfer Pricing, Capital Intensity, and Leverage on Tax Avoidance with Company Size as a Moderating Variable Tamam, Badrud; Tarmidi, Deden
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.799

Abstract

The complexity of business transactions in Indonesia’s mining sector has raised concerns about tax avoidance, which reduces state revenue through legal loopholes. This study aims to analyze the impact of transfer pricing, capital intensity, and leverage on tax avoidance, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative approach using panel data regression with data from 16 companies, resulting in 80 observations. Tax avoidance is measured by the ratio of tax expenses to pre-tax profits, transfer pricing by related party transactions to total sales, capital intensity by fixed assets to total assets, leverage by total debt to total assets, and company size by the natural logarithm of total assets. The findings indicate that transfer pricing and leverage significantly influence tax avoidance, while capital intensity and company size as a moderating variable do not. These results suggest that mining companies use profit shifting and debt financing to minimize tax obligations. This study contributes to understanding tax avoidance practices and offers recommendations for policymakers to enhance regulations, particularly on transfer pricing and debt-related deductions, to ensure fairer tax contributions in the mining sector.
Co-Authors Aan Komariah Aditya Rakhmawan, Aditya Agustian Widia Yusuf, Ilham Ahmad Farihin Aida Fikriyah Amalia, Dila Aminudin, Aminudin Andani, Berlian Ari Anjelina, Frisda Ardiany, Dhela Teguh Astid Putera, Dwi Bagus Rendy Azizah, Fikrotul Azizah, Imarhotul Buana, Diva Puspita Cahyani, Cici Cucun Sunaengsih, Cucun Deden Tarmidi Dedy Achmad Kurniady Desiyanto, Jatim Devi, Eva Leskiana Diyana, Riyyul Izzah Dyana, Motik Arisca Eliyah, Eliyah Erlianti, Eka Eva Ari Wahyuni Evita Evita Faradillah, Fariza Farahiba, Ayyu Subhi Farida, Lilis Farihin, Ahmad Faroh, Nurul FATIMA, SITI Fatimatul Munawaroh Fauriski, Mohammad Iqmal Firmansyah, Lucky Fathoni Gunawan, Irvan Gusria, Nur Isnaini Putri Hartiningsih, Try Hasanah, Istianatul Hidayatul Masruroh Ibrahim, Abdullah Irsad Rosidi, Irsad Julia Julia Kartiwi, Asti Putri Khosiyati, Khosiyati Lailatul Fitriyah Luthfiani, Nissa Maolidah, Ida Marini, Mai Miftahul Jannah Mochammad Ahied MOCHAMMAD YASIR Mohammad Edy Nurtamam, Mohammad Edy Mu'aziyah, Siti Eneng Sururiyatul Mubin, Muhammad Iskhaqul Muflichah, Zumrotul Mujtahidin, Mujtahidin Muthahharah Thahir, Muthahharah Nabila, Nadia Milla Nabila, Syafiatun Nazihah, Khaulah Ni'mah, Fadlilatun Nugraha Suharto NURUL FAIZAH Paduwinata, Virdana Purwoko, Agus Putera, Dwi Bagus Rendy Astid Qomaria, Nur Rachmaniar, Ananda Rahadiani, Salma Alisha Rahmad Fajar Sidik, Rahmad Fajar Rais, M Amien Ratnasari, Diana Fatimah Rendy Astid Putra, Dwi Bagus Ruhita, Ruhita Safitri, Bunga Salsabila, Mezaluna Deazuri Sari, Eva Dwi Kumala Setiawan, Achmad Yusuf Bagus Shofia, Ramadhina Nur Sholiha, Mariatus Sholikha, Iin Rif’atus Siti Munawaroh SITI SAODAH Sofiah Sofiah Solihah, Badriatus Sukarma, Momo Sunu Wahyudhi Supriadi, Andri Susieni, Erni Sutarja, Maria Candra Sutarja, Maria Chandra Sutarja, Maria Chandra Sutarja Thahir, Muthahharah Tiara Aqila, Salma Wahyuningsih, Maya Eka Wibowo, Moh Ari Widura, Mishbahul Arria Wilhelmina, Alin Febrianti Wiwin Puspita Hadi Wulandari, Ana Yuniasti Retno Yahya, Fahmi Agus Yamin, Yamin Yudaningsih, Nunik Yuliana Yuliana Yusa, Ilham Widia Zamzuri, Aliman Ro'yun Zuhriyah, Iffa Zulfa, Fitria Zulfi, Ahmad